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Canada levies iPods - 10GB $15, 15GB - 40GB $25

“Each recorder with a memory capacity of 1 GB up to 10 GB will be levied at $15, and each recorder with memory capacity of more than 10 GB will carry a $25 levy.

The music industry had requested much higher levies. Under the industry’s original proposal, an MP3 player with a 20GB minidisk hard drive would have been subject to a levy that would have boosted the price by about $125. Manufacturers filed objections to the Copyright Board over that plan, arguing that the levies would price their products out of the market.”